Supreme Court of India
16,793 judgments
M/S JAPAN AIRLINES CO. LTD v. COMMISSIONER OF INCOME TAX, NEW DELHI
The Supreme Court held that landing and parking charges paid by foreign airlines to AAI are payments for services under Section 194-C and not rent under Section 194-I, thereby allowing TDS deduction at 2% instead of 20%.
Mohan Singh & Ors. v. The Chairman Railway Board & Ors.
The Supreme Court held that the Moradabad Railway canteen is a statutory canteen under the Factories Act, entitling its staff to regularization subject to constitutional recruitment norms.
Parhlad and Anr. v. State of Haryana
The Supreme Court upheld the conviction and sentence of two appellants for raping a minor below sixteen years, holding that consent is irrelevant and ossification tests cannot override credible ocular evidence on age.
Ramesh Kumar v. Union of India & Ors.
The Supreme Court held that an employee granted retrospective promotion with ante-dated seniority is entitled to pay and allowances from the seniority date, overruling rigid application of 'no work no pay' where administrative error delayed promotion.
Yakub Abdul Razak Memon v. State of Maharashtra and Anr.
The Supreme Court dismissed the petition seeking stay of execution, holding that the petitioner was not entitled to delay execution on grounds of non-compliance with the 14-day period after mercy petition rejection when prior opportunity to challenge was available.
Peerappa Hanmantha Harijan v. State of Karnataka
The Supreme Court held that an allottee company under the KIAD Act is not a beneficiary entitled to participate in land acquisition compensation proceedings, affirming the compensation awarded to original landowners and setting aside the High Court's remand order allowing the company's writ petition.
Dharam Chand v. Chairman, New Delhi Municipal Council
The Supreme Court upheld the NDMC's relocation order restricting a hawker's trade near the Supreme Court on security grounds as a reasonable restriction under Article 19(6) of the Constitution.
Rajendra Shankar Shukla & Ors. v. State of Chhattisgarh & Ors.
The Supreme Court held that the Town Development Scheme formulated without consultation of constitutionally mandated local bodies and sanctioned with procedural irregularities is invalid, emphasizing the primacy of local self-governance under the 73rd and 74th Constitutional Amendments.
Shabina Abraham & Ors. v. Collector of Central Excise & Customs
The Supreme Court held that in the absence of explicit machinery provisions in the Central Excises and Salt Act, assessment proceedings cannot be continued against the legal representatives of a deceased sole proprietor.
M/S POONAM SPARK (P) LTD v. COMMISSIONER OF CENTRAL EXCISE
The Supreme Court upheld that assembling imported components into a Water Purification and Filtration System on a base frame amounts to manufacture under the Central Excise Act, attracting excise duty liability.
Rajeshwar Baburao Bone v. State of Maharashtra
The Supreme Court upheld the invalidation of a Scheduled Tribe certificate obtained by fraud, dismissing the appeal and barring future reservation benefits while protecting benefits already availed.
Union of India v. M/S N.S. Rathnam & Sons
The Supreme Court held that excise duty exemption notifications discriminating between importers paying customs duty at different permissible rates violate Article 14 and must be extended to all similarly situated persons with adjustment for duty already paid.
Yakub Abdul Razak Memon v. State of Maharashtra
The Supreme Court held that failure to follow mandatory procedural rules in deciding a Curative Petition violates Article 21, stayed the death warrant, and directed reconsideration of the petition.
V.K. Mishra & Anr. v. State of Uttarakhand & Anr.
The Supreme Court upheld convictions for dowry death under Section 304B IPC based on consistent evidence of cruelty soon before death, clarified the limited use of police statements under Section 161 CrPC, and modified sentences considering custodial period and age of accused.
Commissioner of Central Excise, Vapi v. M/s. Global Health Care Products
The Supreme Court upheld the classification of Close-Up Whitening as a dental cleaner under tariff sub-heading 3306.90, rejecting Revenue's claim that it was toothpaste under 3306.10, emphasizing adherence to Indian tariff entries over HSN Notes.
Bhanushali Housing Cooperative Society Ltd. v. Mangilal
The Supreme Court held that a dispute arising from a single contract for sale of immovable property by non-members does not fall within Section 64 of the M.P. Cooperative Societies Act, 1960, and dismissed the appeal.
Eshwarappa v. State of Karnataka
The Supreme Court upheld the appellant's conviction for murder and destruction of evidence but set aside the dowry harassment conviction due to lack of credible evidence.
Shri Talukdar Singh v. Tata Engineering & Locomotive Co. Ltd.
The Supreme Court upheld dismissal for proven misconduct but enhanced the compensation awarded to the terminated employee from Rs. 1,00,000/- to Rs. 5,00,000/- considering the disproportionality of punishment and the employee's service.
GIRIDHAR G. YADALAM v. COMMISSIONER OF WEALTH TAX & ANR.
The Supreme Court held that exemption from wealth tax on urban land applies only when a building is fully constructed with approval, rejecting the claim that land with buildings under construction is exempt.
Nanjappa v. State of Karnataka
The Supreme Court held that absence of valid sanction under Section 19 of the Prevention of Corruption Act renders the trial court incompetent, quashing conviction and declining a fresh trial due to delay.